Finding Text
Specific Requirement: Written procedures specific to federal awards are required to
comply with Uniform Guidance, including written procedures for
financial management systems, payments, allowable costs, period
of performance, matching or cost sharing, program income,
procurement, equipment and real property, supplies, copyrights,
subawards or debarred and suspended parties, monitoring and
reporting program performance, financial reporting, retention and
access requirements for records, cash management, and payroll or
federal timekeeping.
Condition: The County did not update their federal policies and procedures to
be in full compliance with Uniform Guidance.
Cause: The County has not historically received a significant amount of
federal funding, therefore they have not implemented written
policies and procedures specific to Uniform Guidance.
Effect: The lack of written federal policies and procedures that are in
compliance with Uniform Guidance increases the risk of
noncompliance within federal programs.
Recommendation: We recommend that the County develop and adopt written policies
and procedures that are in compliance with Uniform Guidance.
Views of responsible officials: Management is in agreement with the finding.
Corrective action plan: See attached.